Americas
Currency
PYG
Corporate Tax
10%
Personal Income Tax
10%
VAT / GST
10%
Standard 10% (reduced from 10%); small business 1% of net income.
Top rate 10% above PYG 150m/year; 8-10% scale.
Standard 10%.
Dividends
5%
Interest
5%
Royalties
5%
Rates shown are statutory; treaty networks may reduce withholding significantly. Verify against the relevant double-tax agreement.
IPS ~25.5% (employer ~16.5% + employee ~9%).
Capital Gains Tax
10% (income)
Inheritance / Estate Tax
0–5%
Capital (Net Worth) Tax
0%
Property Tax
Property tax ~0.5–1%
Rates are indicative headline figures and may omit holding-period exemptions, regional variation, and surcharges. Verify against current law before relying on them.
1 January – 31 December
Notes
Maquila regime (export manufacturing). Free Trade Zones (Zonas Francas).
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